Assume (1) a company's plantwide predetermined overhead rate is $13.00 per direct labor-hour, and (2) its job cost sheet for Job X shows that this job used 18 direct labor-hours and incurred direct materials and direct labor charges of $500 and $360, respectively. If Job X contains 44 units, then its unit product cost is closest to:

a. 24.86

b. 16.68

c. 20.16

d. 21.26